MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

u/s 143 (3) read with Section 144C (13) of The Income Tax Act 1961 dated 13/4/2012 wherein the total income of the assessee is assessed at ₹ 1,194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

u/s 143 (3) read with Section 144C (13) of The Income Tax Act 1961 dated 13/4/2012 wherein the total income of the assessee is assessed at ₹ 1,194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

u/s 143 (3) read with Section 144C (13) of The Income Tax Act 1961 dated 13/4/2012 wherein the total income of the assessee is assessed at ₹ 1,194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

u/s 143 (3) read with Section 144C (13) of The Income Tax Act 1961 dated 13/4/2012 wherein the total income of the assessee is assessed at ₹ 1,194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

u/s 143 (3) read with Section 144C (13) of The Income Tax Act 1961 dated 13/4/2012 wherein the total income of the assessee is assessed at ₹ 1,194,359,160/– against the returned income of ₹ 248,086,095/– pursuant to the direction of the learned Dispute Resolution Panel –II, New Delhi dated 28th of March 2012. 51. The assessee

ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN vs. SEABIRD EXPLORATION FZ-LLC, NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

143(3)/144C(13) of the Act. AO further initiated penalty proceedings u/s 271(1)(c) of the Act for concealment of income. Thereafter, the AO proceeded to conclude the pending penalty proceedings and in terms of order passed u/s 271(1)(c) of the Act dated 31.10.2019 imposed a penalty of INR 7,09,14,142/- being

SANJAY BANSAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

143(3) of the Act in the absence of proper approval u/s 153D of the Act. It is the submission of Learned AR that the AO who is stationed at Dehradun had sought approval of draft assessment order on 30.03.2015 from Addl. CIT who is stationed at Meerut. The approval was given by Addl. CIT on 30.03.2015 in assessee

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

143(3) of the Act in the absence of proper approval u/s 153D of the Act. It is the submission of Learned AR that the AO who is stationed at Dehradun had sought approval of draft assessment order on 30.03.2015 from Addl. CIT who is stationed at Meerut. The approval was given by Addl. CIT on 30.03.2015 in assessee

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

143(3) of the Act in the absence of proper approval u/s 153D of the Act. It is the submission of Learned AR that the AO who is stationed at Dehradun had sought approval of draft assessment order on 30.03.2015 from Addl. CIT who is stationed at Meerut. The approval was given by Addl. CIT on 30.03.2015 in assessee

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

143(3) of the Act in the absence of proper approval u/s 153D of the Act. It is the submission of Learned AR that the AO who is stationed at Dehradun had sought approval of draft assessment order on 30.03.2015 from Addl. CIT who is stationed at Meerut. The approval was given by Addl. CIT on 30.03.2015 in assessee

M/S KUMAON MANDAL VIKASH NIGAM LTD.,NANITAL vs. ACIT, CIRCLE-3, NANITAL

In the result, the appeal of the assesse is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

143(3) r.w.s 142(2A) of the Income Tax Act, 1961 M/s Kumaon Mandal Vikash Nigam vs. ACIT vide order dated 14.07.2016 by making various additions/disallowances. Thereafter, the impugned order of penalty u/s 271(1)(c) of the Act was passed on 26.03.2019 wherein penalty of Rs.3,25,735/- was levied u/s 271(1)(c) of the Act for concealment

HOTEL PRESIDENT,HALDWANI vs. CIT(A)-NFAC, DELHI

In the result, Appeals filed by the Assesseesare allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 9/Ddn/2025 (A.Y 2012-13) I.T.A. No. 10/Ddn/2025 (A.Y 2013-14) I.T.A. No. 11/Ddn/2025 (A.Y 2010-11)

143(3) r.w. Section147 of the Act, penalty proceedings u/s 271(1) (c) of the Act were initiated against the Assessee and orders of penalty have been passed on 17/03/2022 for all the above three Assessment Years by imposing penalty u/s 271(1)(c) of the Act. Aggrieved by the orders of penalty, the Assessee preferred appeals before

HOTEL PRESIDENT,HALDWANI vs. CIT(A)-NFAC, DELHI

In the result, Appeals filed by the Assesseesare allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 9/Ddn/2025 (A.Y 2012-13) I.T.A. No. 10/Ddn/2025 (A.Y 2013-14) I.T.A. No. 11/Ddn/2025 (A.Y 2010-11)

143(3) r.w. Section147 of the Act, penalty proceedings u/s 271(1) (c) of the Act were initiated against the Assessee and orders of penalty have been passed on 17/03/2022 for all the above three Assessment Years by imposing penalty u/s 271(1)(c) of the Act. Aggrieved by the orders of penalty, the Assessee preferred appeals before

HOTEL PRESIDENT,HALDWANI vs. CIT(A)-NFAC, DELHI

In the result, Appeals filed by the Assesseesare allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 9/Ddn/2025 (A.Y 2012-13) I.T.A. No. 10/Ddn/2025 (A.Y 2013-14) I.T.A. No. 11/Ddn/2025 (A.Y 2010-11)

143(3) r.w. Section147 of the Act, penalty proceedings u/s 271(1) (c) of the Act were initiated against the Assessee and orders of penalty have been passed on 17/03/2022 for all the above three Assessment Years by imposing penalty u/s 271(1)(c) of the Act. Aggrieved by the orders of penalty, the Assessee preferred appeals before

SH.MOHIT BATOLA,DEHRADUN vs. ACIT, CC, DDN, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2010-11] Mohit Batola Vs Acit 155, Village Miyanwala Central Circle P.O.-Harrawala, Dehradun, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Aftpb3533M Appellant Respondent Assessee By Shri Verendra Kalra, Ca Revenue By Shri S.K.Chaterjee, Cit Dr Date Of Hearing 05.08.2025 Date Of Pronouncement 30.10.2025 Order

143(2) was issued and subsequently questionnaire alongwith notice u/s 142(1) was issued. In response assessee filed written explanation. During the course of search, books of accounts in the Tally software were taken from the computer of the assessee as seized documents. These books of accounts were incomplete and not properly maintained and having discrepancies in the opening

EKSHAD AHAMAD PATODI,U S NAGAR vs. ACIT(OSD), WARD-2(3)(5), KHATIMA

In the result, the Appeal filed by the assessee is allowed

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

271(1)(c)has mentioned as under:- 3 “Assessment is completed u/s 143(3) of I.T. Act, 1961 on the total income 704660/- in the assessee status of individual issued notice of demand and challan. Issued Penalty u/s 274 read with Section

SHRI PURAN CHAN & CO.,DEHRADUN vs. DCIT, CC-DEHRADUN, DEHRADUN

In the result, Appeal of the Assessee is partly allowed

143(3) of the Act on\n28/12/2018. Aggrieved by the assessment order, the Assessee preferred\nan Appeal before the Ld. CIT(A) and the Ld. CIT(A) vide order dated\n17/01/2024, deleted certain additions and also sustained certain\naddition. Thereafter, notice u/s 271(1)(c) of the Act were issued on\n28/12/2018 and on 02/02/2018. An order of penalty came

BEER SINGH BISHT,PAURI vs. THE INCOME TAX OFFICER, WARD-1(4)(3), KOTHDWAR

In the result, appeal of the assessee is allowed

penalty u/s 271(1)(c ) of the Income Tax Act, 1961 [hereinafter referred to as the ‘Act’] in the facts and circumstances of the instant case. AY: 2014-15 3. We have heard the rival submissions and perused the materials available on record. The assessee is a retired teacher from Education Department of Uttarakhand. Based on the AIR information